27. A Trial Balance showed excess credit of ₹2,728, which were placed in a suspense account. Later on the following errors were located. Pass rectifying entries and prepare Suspense A/c.

1. ₹825, the total of purchase return book has been posted to the debit of sales return account.
2. Goods purchased from Suresh ₹1,800 recorded in Sales Book as ₹180.
3. An item of ₹328 written off as a bad debt from Ajay Sharma has not been debited to Bad Debts Account.
4. Goods purchased from X ₹3,500 and from Y ₹4,000, but were recorded in the purchase book as X ₹4,000 and Y ₹3,500.
5. Goods returned to Ramesh for ₹2,600 was correctly recorded in the return outward book but was wrongly posted to his account as ₹260.
6. A sum of ₹2,210 stolen by an ex-employee stand debited to Suspense A/c.
7. A sum of ₹500 written off as depreciation on Machinery, were not posted to Machinery account.

Hint :-(See Illustration 19 for Solution).